On September 16, 2025, the Internal Revenue Service (IRS) released a final regulation providing guidance on how plan sponsors should implement a requirement under the SECURE 2.0 Act for catch-up ...
LLCs changing from partnership tax treatment to corporation or vice-versa may encounter issues including gain recognition.
After decades of limiting private letter ruling issues, the IRS has steadily widened its program, providing taxpayers greater certainty.
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